Effective Tax Rate – Adjusted (SM.TaxRate_Adj) represents Tax expense, as adjusted, as a percentage of pre-tax income, as reported. It can be shown as-“ Tax expense – Adjusted (SM.Tax_Adj_Exp) / Pre-Tax Income – Adjusted (SM.EBT_Adj)”.
Effective Tax Rate (%) (SM.TaxRate) represents Tax expense, as reported, as a percentage of pre-tax income, as reported. It can be shown as-“ Tax expense – As reported (SM.Tax_Exp) / Pre-Tax Income – As reported (SM.EBT)”.
Effects of Special Items on Income Taxes (SF.IS.SpecialItemsEffectOnIncTaxes) refers to the tax impact of adding back non-recurring items, which is used in the calculation of normalized earnings (Normalized Income After Taxes (SF.IS.NormalizedIncAfterTaxes) and Normalized Income Available to Common (SF.IS.NormalizedIncToCommonShareholders)). This value is calculated using various factors, including total non-recurring gains…
